The tariff classification of unloaders from Japan

NY 875629 July 16, 1992 CLA-2-84:S:N:N1:103 875629 CATEGORY: Classification TARIFF NO.: 8422.30.9040 Mr. Scott A. Cohn Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th St. New York, NY 10017 RE: The tariff classification of unloaders from Japan Dear Mr. Cohn: In your letter dated June 16, 1992 on behalf of Kao Infosystems Company you requested a tariff classification ruling. This is one of several ruling requests submitted on behalf of your client covering the importation of numerous machinery items for producing and assembling 3.5 inch magnetic media computer diskettes. The diskettes are basically composed of an outer plastic shell, a protective metal shutter, a metal center hub, and the magnetic media itself. The specific machines covered by this ruling request are: 1. Shell unloader (models K-831 to K-836) - this machine utilizes an X-Y gantry arm to load shells which have been temporarily snap- fit together into empty totes for storage. 2. Shutter unloader (model K-743) - this machine loads finished shutters into storage totes after they leave the shutter press area, also using a gantry arm. In your letter you state that these two machines will be imported separately. You contend that the shell unloader and shutter unloader machines are classifiable in the provision for other unloading machinery in heading 8428, Harmonized Tariff Schedule of the United States. The shell and shutter unloaders are also provided for in heading 8422, which encompasses machinery for filling containers. Note 2 to chapter 84 states that a machine which answers to a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter. Accordingly, the applicable subheading for the shell unloader and shutter unloader machines will be 8422.30.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for filling...bottles, cans or similar containers. The rate of duty will be 3.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport